Results 71 to 80 of about 17,055 (305)

Behavioral Foundations of Dividend Policy [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2012
As the amount of dividend is one of the effective and final factors in investor decision making, dividend policy of companies that decides the amount of dividend, could play a very important role in making decisions.
Gholamreza Soleimani Amiri   +1 more
doaj  

Tax implications of dividend policy

open access: yes, 2010
This study examines the tax-arbitrage possibilities on the Budapest Stock Exchange between 1995 and 2007. The theoretical possibility for the arbitrage is the different taxation for different stockholders, for the private investors and for the ...
Fazakas, Gergely, Barabás, Zoltán
core  

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

Pengaruh Kebijakan Utang dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi

open access: yesJurnal Ekonomi Akuntansi dan Manajemen
This research examines business profitability and debt policy as well as sales growth, using dividend policy as a moderator. All employees of the business are studied.
Tasiman Tasiman, Reskino Reskino
doaj   +1 more source

THE FACTORS THAT INFLUENCE THE DIVIDEND POLICY AND ITS IMPACT ON FUTURE EARNINGS GROWTH OF COMPANY IN CONSUMER GOODS INDUSTRY SECTOR LISTED IN BEI DURING 2010-2014 PERIOD

open access: yesManajemen dan Bisnis, 2015
This study aimed to analyze the factors that influence the dividend policy and its impact on future earnings growth. Variable used include size, leverage¸ lagged dividend policy, growth, and profitability.
Ricky Setiawan   +2 more
doaj   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro   +3 more
wiley   +1 more source

Infectious diseases, dividend policy, and independent directors: Evidence from textual analysis. [PDF]

open access: yesPLoS One, 2023
Ungpakorn S   +3 more
europepmc   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

EFFECT OF CORPORATE GOVERNANCE INDEX ON DIVIDEND POLICY: AN INVESTIGATION OF TEXTILE INDUSTRY OF PAKISTAN [PDF]

open access: yesJournal of Economic and Social Development (Varaždin), 2016
This study observed empirically the impact of corporate governance index on dividend payout policy by using the data of seventeen textile firms listed in Karachi Stock Exchange. The data covered the five years period from 2009 to 2013.
Safdar Husain Tahir   +3 more
doaj  

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